Question
The following information is provided by Zander Corporation: WIP inventory, January 1 0 units Units started 12,800 Units completed and transferred out 8,500 WIP Inventory,
The following information is provided by Zander Corporation:
| WIP inventory, January 1 | 0 units |
| Units started | 12,800 |
| Units completed and transferred out | 8,500 |
| WIP Inventory, December 31 | 4,300 |
| Direct materials | $28,200 |
| Direct labor | $18,000 |
| Manufacturing Overhead | $7,500 |
The units in ending WIP inventory were 74% complete for materials and 45% complete for conversion costs.
What are the total equivalent units for direct materials?
| a. | 12,800 |
| b. | 3,182 |
| c. | 11,682 |
| d. | 4,300 |
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Handbook Of Energy Audits
Authors: Albert Thumann, Terry Niehus, William J. Younger
9th Edition
1466561629, 978-1466561625
